Introduced with the Excise Tariff Amendment (Tobacco) Bill 2014, the bill amends the

Customs Tariff Act 1995

to: increase the rate of excise equivalent customs duty on tobacco through a series of four staged increases of 12.5 per cent, commencing on 1 December 2013; and index the rates of excise equivalent customs duty on tobacco to average weekly ordinary time earnings instead of the consumer price index.

Introduced with the Customs Tariff Amendment (Tobacco) Bill 2014, the bill amends the

Excise Tariff Act 1921

to: increase the rate of excise duty on tobacco through a series of four staged increases of 12.5 per cent, commencing on 1 December 2013; index the rates of excise duty on tobacco to average weekly ordinary time earnings instead of the consumer price index; and make consequential amendments contingent upon the commencement of the proposed

to: specify that persons receiving a green army allowance under the Green Army Programme (GAP) cannot also receive a social security benefit or pension; provide that certain participants in the GAP are not considered workers or employees for the purposes of various laws; and specify the income testing arrangements to apply to a social security pensioner if their partner is receiving a green army allowance; and

to provide that a person must not promote a scheme that has resulted in a payment being made from a regulated superannuation fund otherwise than as prescribed by payment standards and impose a civil penalty for any contravention;

Superannuation Industry (Supervision) Act 1993

and

Taxation Administration Act 1953

to provide the power to give directions and impose administrative penalties for contraventions relating to self managed superannuation funds;

Income Tax Assessment Act 1936

to phase out the net medical expenses tax offset by the end of the 2018-19 income year; and

to: amend the short title of the Act; enable the Roads to Recovery Programme to continue past June 2014; combine provisions of the Act relating to national projects and off-network projects; enable funding of research and investigations of transport development and innovation projects funded under the Act; and enable certain partnership and non-corporate Commonwealth entities to be eligible for funding; and

to provide that job seekers aged from 18 to 30 years who have been receiving newstart or youth allowance for at least 12 months will be eligible to receive a $2500 tax free payment (the first job commitment bonus) if they remain in gainful work and off income support for a continuous period of at least 12 months, and a further $4000 tax free payment (the second bonus) if they remain in continuous gainful work for an additional 12 months;

Income Tax Assessment Act 1997

to provide that the job commitment bonus is not subject to income tax; and

Social Security (Administration) Act 1999

to: provide financial assistance through the Relocation Assistance to Take Up a Job program to job seekers receiving newstart, youth allowance or parenting payments; and provide that recipients of relocation assistance who leave employment without a reasonable excuse within six months incur a 26-week non-payment period before becoming eligible to receive unemployment benefits again.

in relation to: quality assessments of higher education providers; the delegation of decisions; extending periods of accreditation or registration; the appointment of commissioners; the roles and responsibilities of the Chief Commissioner and Chief Executive Officer; notifying providers of decisions; the scope of ministerial directions; and ministerial approval being required for legislative instruments which determine fees to be charged.

by: including a statement in the objects about undermining the profitability of criminal enterprise; ensuring that evidence relevant to unexplained wealth proceedings can be seized under a search warrant; addressing duplication in affidavit requirements; allowing the time limit for serving notice of a preliminary unexplained wealth order to be extended by a court in certain circumstances; harmonising provisions relating to the payment of legal expenses for unexplained wealth cases; allowing charges to be created over restrained property to secure payment of an unexplained wealth order; removing a court’s discretion to make unexplained wealth restraining orders, preliminary unexplained wealth orders and unexplained wealth orders once relevant criteria are satisfied; and expanding the parliamentary joint committee’s oversight of unexplained wealth investigations and litigation. Also amends the

Proceeds of Crime Act 2002

to: make amendments consequential on the unexplained wealth changes; expand information sharing arrangements with state, territory and foreign authorities; and to make technical amendments.